Finding 20630 (2022-005)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-04-23
Audit: 27451
Organization: Municipality of Coamo (PR)

AI Summary

  • Core Issue: The Single Audit Report for the fiscal year ended June 30, 2022, was not submitted on time, violating the Single Audit Act.
  • Impacted Requirements: The Municipality failed to comply with the nine-month submission deadline set by federal regulations, risking potential loss of federal grants.
  • Recommended Follow-Up: Implement procedures to ensure timely compliance with federal regulations, with a target submission date of April 30, 2023.

Finding Text

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Schedule of Findings and Questioned Costs For the Fiscal Year Ended June 30, 2022 Section III ?Federal Award Findings and Questioned Costs Finding Reference: 2022-005 Compliance Requirement: Single Audit Act Type of Finding: Significant Deficiency (SD), Instance of Noncompliance (NC) Statement of Condition: The Single Audit Report for the fiscal year ended June 30, 2022 was not issued within nine (9) months after the end of the audit period. The Data Collection Form and the reporting package were not submitted on a timely basis. Criteria: The Single Audit Act, as amended, requires that the audit report must be submitted to the Federal Audit Clearinghouse, no later than nine (9) months after the end of the audit period. Cause of Condition: The Municipality did not comply with the established regulation as prescribed in OMB Super Circular Uniform Guidance. Effect of Condition: The Municipality could lose federal grants due to the noncompliance with the Single Audit Act requirements. Recommendation: Procedures should be implemented to ensure that the Municipality complies with the established Federal Regulation, as prescribed by OMB Super Circular Uniform Guidance. Questioned Costs: None Prior Year Finding: No Views of Responsible Officials and Planned Corrective Action: The fiscal year 2021-2022 Single Audit Report for Municipality of Coamo will be submitted through the Federal Audit Clearinghouse (FAC) no later than April 30, 2023. About the subsequent year Single Audit, we engaged the audit services on March 31, 2023, and we are going to engage the financial statements preparation consulting services on July 2023, in order to comply with fiscal year 2022-2023 Single Audit submission dateline. Implementation Date: April 30, 2023 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 20627 2022-003
    Significant Deficiency Repeat
  • 20628 2022-004
    Significant Deficiency
  • 20629 2022-005
    Significant Deficiency
  • 20631 2022-005
    Significant Deficiency
  • 20632 2022-005
    Significant Deficiency
  • 20633 2022-005
    Significant Deficiency
  • 597069 2022-003
    Significant Deficiency Repeat
  • 597070 2022-004
    Significant Deficiency
  • 597071 2022-005
    Significant Deficiency
  • 597072 2022-005
    Significant Deficiency
  • 597073 2022-005
    Significant Deficiency
  • 597074 2022-005
    Significant Deficiency
  • 597075 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $5.10M
97.030 Community Disaster Loans $709,414
21.027 Coronavirus State and Local Fiscal Recovery Funds $638,537
84.287 Twenty-First Century Community Learning Centers $598,910
21.019 Coronavirus Relief Fund $589,269
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $360,628
93.575 Child Care and Development Block Grant $322,785
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $114,236
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $44,142
10.433 Rural Housing Preservation Grants $42,113
10.558 Child and Adult Care Food Program $39,794
14.871 Section 8 Housing Choice Vouchers $10,630
10.769 Rural Business Enterprise Grants $8,333
93.052 National Family Caregiver Support, Title Iii, Part E $1,241